Thank you to Christopher Nguyen, Assessment Supervisor II from Alameda County Office of Assessor for discussing specific exclusion from reassessment claim forms that benefit the tax payers when a change in ownership occurs. And thank you to M. Patricia Fisher, a Board Certified Forensic Document Examiner, for illustrating how using state-of-the-art equipment, the issues of forgery, alteration, and fabrication were resolved in recent cases.